Document Content

DECISION No. 68/2004/QD-BTC OF AUGUST 16, 2004 AMENDING THE IMPORT TAX RATES OF A NUMBER OF IMPORT ALCOHOLS

THE MINISTER OF FINANCE

Pursuant to the Government's Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial level agencies;

Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003 prescribing the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to Article 1 of the Government's Decree No. 94/1998/ND-CP of November 17, 1998 detailing the implementation of May 20, 1998 Law No. 04/1998/QH10 Amending and Supplementing a Number of Articles of the Law on Import Tax and Export Tax;

Pursuant to the Tariff according to the List of import tax-liable commodity groups, issued together with Resolution No. 63/NQ-UBTVQH10 of October 10, 1998 of the Standing Committee of the Xth National Assembly, which was amended and supplemented under Resolution No. 399/2003/NQ-UBTVQH11 of June 19, 2003 of the Standing Committee of the XIth National Assembly;

Pursuant to the Prime Minister's opinions in Official Dispatch No. 19/CP-QHQT of March 29, 2004, directing the settlement of some commitments in the Vietnam-EU Textile and Garment Agreement;

On the basis of the Trade Ministry's opinions in Official Dispatch No. 198 TM-DB of June 2, 2004 and at the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To amend the preferential import tax rates of a number of alcohols under Headings No. 2204, 2205, 2206 and 2208 prescribed in the Finance Minister's Decision No. 110/2003/QD-BTC of July 25, 2003 promulgating the Preferential Import Tariff as follows:

Code

Description

Tax rate (%)

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09

2204

10

00

- Sparkling wine

80

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

2204

21

- - In containers holding 2 liters or less:

- - - Wine:

2204

21

11

- - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

21

12

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

- - - Grape must:

2204

21

21

- - - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

21

22

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

2204

29

- - Other:

2204

29

11

- - - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

29

12

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

- - - Grape must:

2204

29

21

- - - - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

29

22

- - - - Of an alcoholic strength by volume exceeding 15% vol

80

2204

30

- Other grape must:

2204

30

10

- - Of an alcoholic strength by volume not exceeding 15% vol

80

2204

30

20

- - - Of an alcoholic strength by volume exceeding 15% vol

80

2205

Vermouth and other wines of fresh grapes flavored with plants or aromatic substances

2205

10

- In containers holding 2 liters or less:

2205

10

10

- - Of an alcoholic strength by volume not exceeding 15% vol

80

2205

10

20

- - Of an alcoholic strength by volume exceeding 15% vol

80

2205

90

- Other:

2205

90

10

- - Of an alcoholic strength by volume not exceeding 15% vol

80

2205

90

20

- - Of an alcoholic strength by volume exceeding 15% vol

80

2206

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

2206

00

10

- Cider and perry

80

2206

00

20

- Sake (rice wine)

80

2206

00

30

- Toddy

80

2206

00

40

- Shandy of an alcoholic strength by volume exceeding 0.5% but not exceeding 1%

80

2206

00

50

- Shandy of an alcoholic strength by volume exceeding 1% but not exceeding 3%

80

2206

00

90

- Other, including mead

80

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liquors and other spirituous beverages

2208

20

- Spirits obtained by distilling grape wine or grape marc:

2208

20

10

- - Brandy of an alcoholic strength by volume not exceeding 46% vol

80

2208

20

20

- - Brandy of an alcoholic strength by volume exceeding 46% vol

80

2208

20

30

- - Other, of an alcoholic strength by volume not exceeding 46% vol

80

2208

20

40

- - Other, of an alcoholic strength by volume exceeding 46% vol

80

2208

30

- Whiskies:

2208

30

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

30

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

40

- Rum and tafia:

2208

40

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

40

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

50

- Gin and Geneva:

2208

50

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

50

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

60

- Vodka:

2208

60

10

- - Of an alcoholic strength by volume not exceeding 46% vol

80

2208

60

20

- - Of an alcoholic strength by volume exceeding 46% vol

80

2208

70

- Liquors and cordials

2208

70

10

- - Of an alcoholic strength by volume not exceeding 57% vol

80

2208

70

20

- - Of an alcoholic strength by volume exceeding 57% vol

80

2208

90

- Other:

2208

90

10

- - Medicated samsu of an alcoholic strength by volume not exceeding 40%

80

2208

90

20

- - Medicated samsu of an alcoholic strength by volume exceeding 40%

80

2208

90

30

- - Other samsu of an alcoholic strength by volume not exceeding 40%

80

2208

90

40

- - Other samsu of an alcoholic strength by volume exceeding 40%

80

2208

90

50

- - Arrack and pineapple spirit of an alcoholic strength by volume not exceeding 40%

80

2208

90

60

- - Arrack and pineapple spirits of an alcoholic strength by volume exceeding 40%

80

2208

90

70

- - Bitters and similar beverages of an alcoholic strength by volume not exceeding 57%

80

2208

90

80

- - Bitters and similar beverages of an alcoholic strength by volume exceeding 57%

80

2208

90

90

- - Other

80

Article 2.- This Decision takes effect and applies to import goods customs declarations submitted to the customs offices 15 days after its publication in the Official Gazette.

For the Minister of Finance

Vice Minister

TRUONG CHI TRUNG